Is that a good choice, or can I do better for $400? Ideally, we'd want both a 120Hz refresh rate and LED backlighting, but in this price range, most sets seem to only have one or the other. My TV is a plasma, so I don't have much experience with either feature. If I have to choose one, I want the higher refresh rate, right?

Any other sets I should be looking at for $400? She has a few requirements:
- 40-42" screen size.
- LCD/LED (no plasma)
- 2 or more HDMI inputs
- Best possible picture quality for the price.